Aurora Colorado online Form 5471 (Schedule O) 2012-2025

Aurora Colorado online Form 5471 (Schedule O): What You Should Know

See the section in Form 5471 titled “Information Returns of U.S. Persons With Respect To Certain Foreign Corporations,” (Rev. Jan. 2022). It applies to foreign corporations formed by foreign persons or foreign trusts and estates. See Tax Topic 431 of the Internal Revenue Code, which governs foreign trusts and estates. The section addresses: (1) reporting rules for the formation or reorganization of a corporation, (2) reporting requirements with respect to acquisition or disposition of shares.

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